PENGARUH PEMAHAMAN AKUNTANSI, LATAR BELAKANG PENDIDIKAN, LAMANYA USAHA TERHADAP PENERAPAN SAK ETAP DALAM PENCATATAN AKUNTANSI UMKM DI DESA PALREJO KABUPATEN JOMBANG

Abstract

The purpose of this study was to determine the effect of accounting understanding, educational background, length of business on the application of SAK ETAP in MSME accounting records in Palrejo Village, Jombang Regency. The sample was selected using purposive sampling obtained as many as 100 respondents based on the criteria applied. This type of research is quantitative. This research uses multiple linear regression model. The data used in this study is primary data. The results of this study indicate that simultaneously understanding of accounting, educational background and length of business simultaneously have a significant effect on the application of SAK ETAP. Partially, understanding of accounting, educational background, length of business has a significant positive effect on the application of SAK ETAP in MSME Accounting Recording in Palrejo Village, Jombang Regency. Accounting Understanding

Keywords: Accounting Understanding, Educational Background, Length of Business, Application of SAK ETAP.